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Previous Policy Reviews

2015 2014 2013 2012 2011 2010 2009 2008

Revised Policies:

A700-176 - Interim Transfer of Assets on Purchase and Sale Size: ## kb Size: ## kb Size: 194 kb
F800-802 - Suspension of Employer Contributions in Defined Contribution Plans Size: ## kb Size: ## kb Size: 148 kb
G200-101 - Court Proceedings - Involvement of FSCO/Superintendent of Financial Services Size: ## kb Size: 132 kb
I200-301 - Crediting Interest on Employee Contributions Size: ## kb Size: ## kb Size:129 kb
L200-415 - 2016 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table Size: ## kb Size: 156 kb
S500-306 - Joint and Survivor Pension or Annuity – Entitlement, Waiver and Cancellation Size: ## kb Size: 168 kb
W100-803 - Original and Successor Pension Plans - Section 81 Does Not Preclude Wind Up of Original Plan Size: ## kb Size: 125 kb

Archived Policies:

A700-175 - Interim Transfer of Assets on Purchase and Sale Size: ## kb Size: ## kb Size: 145 kb
F800-801 - No Suspension of Contributions in Defined Contribution Plans Effective When Published Size: ## kb Size: ## kb Size: 208 kb
G200-100 - Court Proceedings - Involvement of FSCO/Superintendent of Financial Services Size: ## kb Size: ## kb Size: 158 kb
I200-200 - Crediting Interest on Employee Contributions Size: ## kb Size: ## kb Size: 195 kb
L200-414 - 2015 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table Size: ## kb Size: 160 kb
S500-300 - Joint and Survivor Requirement and Waiver Size: ## kb Size: 148 kb
S500-305 - Entitlement to Spousal Joint and Survivor Benefit Size: ## kb Size: 122 kb
S850-001 - The Status of Published PCO Policies under FSCO Size: ## kb Size: 136 kb
S850-200 - Filing applications with the Superintendent Size: ## kb Size: 160 kb
S900-802 - Surplus Attributable to Employer and Employee Contributions on Plan Wind Up Size: ## kb Size: 130 kb
W100-802 - Original and Successor Pension Plans Size: ## kb Size: 152 kb

Revised Policies:

A300-807 - Electronic Communications Between Plan Administrators and Plan Beneficiaries Size: ## kb Size: ## kb Si Size: ## kze: 150 kb
A500-402 - General Information Regarding Annual Information Returns Size: ## kb Size: ## kb Size: ## kb Size: 186 kb
D050-803 - Extension of Deadline for Filings with FSCO Size: ## kb Size: ## kb Size: 160 kb
D100-150 - Disclosure of information provided to FSCO by an Administrator: Records marked “Privileged,” “Private” or “Confidential” Size: ## kb Size: ## kb Size: 145
FSGN-100 - Disclosure Expectations for Financial Statements Filed Pursuant to Regulation 909 s. 76 Size: ## kb Size: ## kb Size: 390 kb
L200-414 - 2015 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table Size: ## kb Size: 159 kb
L200-201 - Locked-In Retirement Accounts (LIRAs) Size: ## kb Size: 260 kb
W100-103 - Filing Requirements and Procedure on Full or Partial Wind Up of a Pension Plan Size: ## kb Size: ## kb Size: 524 kb
W100-442 - Restrictions on Payments on wind up where there is a Deficit Size: ## kb Size: 171 kb

Archived Policies:

A300-806 - Electronic Communications Between Plan Administrators and Plan Beneficiaries Size: ## kb Size: ## kb Size: 148 kb
A500-401 - General Information Regarding Annual Information Returns and Pension Assessments Size: ## kb Size: ## kb Size: 234 kb
D050-801 - Extension of Deadline for Filings Size: ## kb Size:135 kb
F100-102 - Requirement to File Pension Plan Financial Statements or Pension Fund Financial Statements Size: ## kb Size: 154 kb
F100-300 - Master Trust Arrangements Size: ## kb Size: 165 kb
FSGN-001 - Financial Statements Guidance Note #1-Disclosure Requirements for Financial Statements Filed Pursuant to Regulation 909 s.76 Size: ## kb Size: 744 kb
I150-700 - Items Marked "Private" and "Confidential", PBA 1990 ss. 29(1) Effective When Published Size: ## kb Size: 213 kb
L200-200 - Locked-In Retirement Accounts (LIRAs) Size: ## kb Size: ## kb Size: 269 kb
L200-413 - 2014 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table Size: ## kb Size: ## kb Size: 160 kb
W100-102 - Filing Requirements and Procedure on Full or Partial Wind Up of a Pension Plan Size: ## kb Size: 475 kb
W100-441 - Restrictions on Payments in Deficit Situations Size: ## kb Size: ## kb Size: 212 kb

References Changed:

A200-200 - Payable from Pension Fund Effective When Published Size: ## kb Size: 186 kb
F800-125 - Contributions In-Kind Not Permitted Size: ## kb Size: 143 kb
P200-175 - Assessment For Periods Not Covered by Last Report Size: ## kb Size: 134 kb

Revised Policies:

A200-101 - Administrative Fees and Expenses Payable from Pension Fund Size: ## kb 156 kb
A200-803 - Fees and Expenses for Wind Ups and Surplus Refund Applications Size: ## kb Size: 160 kb
A300-503 - Use of Superintendent Approved Pension Forms -PBA s. 113.2 Size: 171 kb
A300-802 - Requirement to Provide Information to Members Size: ## kb Size: 260 kb
B100-260 - More Advantageous Pension Benefits or Ancillary Benefits Permitted - PBA ss. 5, 19(1) and (4) Size: ## kb Size: 151kb
D100-300 - Members’ Annual Statements and Termination Statements Size: ## kb Size:160 kb
L200-303 - Schedule 1.1 Life Income Funds (New LIFs) Size: 315 kb
L200-305 - Schedule 1 Life Income Funds (Old LIFs) Size: ## kb Size: 290 kb
L200-413 - 2014 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table Size: ## kb Size 133 kb
L200-501 - Schedule 2 Locked-In Retirement Funds (LRIFs) Size: ## kb Size: 290 kb
M100-401 - Separate Pension Plan for Part-Time Employees - Reasonably Equivalent Pension Benefits and Other Benefits Size: 171 kb
M100-701 - No Transfer Rights on Suspension of Plan Membership Size: ## kb Size: 156 kb
M100-950 - Cessation of Member Contributions Size: ## kb Size 151 kb
MJ300-100 - When and How to Change the Province of Registration for a Multi-jurisdictional Pension Plan Size: ## kb 250 kb
MJ300-300 - Documents at the Financial Services Commission of Ontario for Plans Registered in Other Jurisdictions Size: ## kb 154 kb
R500-351 - Registration of a Pension Plan and a Pension Plan Amendment Size: ## kb Size: 286 kb
W100-105 - Conditional Notice of Intended Wind Up Not Permitted Size: 136 kb
W100-107 - Treatment of Prior Year Credit Balance Size: ## kb Size: 198 kb
W100-109 - Allocation of Assets in a Multi-Jurisdictional Pension Plan Providing Defined Benefits Guaranteed in Whole or in Part by the Pension Benefits Guarantee Fund Size: 213 kb
W100-111 - Credited Service for Employment Standards Act 2000 Notice Period Size: ## kb Size: 220kb
W100-234 - Payment of Benefits on Partial Wind Up Size: ## kb Size: 230 kb
W100-277 - Natural Termination of a Pension Plan Size: ## kb Size: 193 kb
W100-304 - Guideline for Notice of Full or Partial Wind Up of A Pension Plan Size: ## kb Size: 199 kb
W100-436 - Payment of Immediate Pensions & Other Benefits Size: ## kb Size: 133 kb]
W100-802 - Original and Successor Pension Plans Size: ## kb Size: 172 kb

Archived Policies:

A200-100 - Consulting and Actuarial Fees for Bargaining Purposes Not Payable from Pension Fund, PBA 1987 ss. 23(9) Effective When Published Size: 157 kb
A200-201 - Expenses Payable from Pension Fund (formerly A200-900) Effective When Published Size: 161 kb
A200-400 - Finders Fee or Insurance Broker Commission Payable from Pension Fund, PBA 1987 s. 22 Effective When Published Size: 211 kb
A200-802 - Costs for Wind Up and Surplus Applications Size: ## kb Size: 158 kb
A300-175 - Handling of Plan Fund Expenses and Maintenance of Plan Records Effective When Published Size: 168 kb
A300-502 - Approved Pension Forms Size:151 kb
A300-800 - Requirement to Provide Information to Members When Published Size: 144 kb
A300-801 - Requirement to Make Documents Available on Request, PBA 1987 s. 30 Effective When Published Size: 107 kb
A600-900 - Fully-Insured Money Purchase Group Annuity Size: ## kb Size: 152 kb
C100-700 - More Advantageous Pension Benefits or Ancillary Benefits Permitted - PBA, 1987 s. 5 Size: ## kb Size:169 kb
F800-950 - Cessation of Member Contributions Effective When Published Size: 161 kb
I100-003 - Publication of Decisions Made under the PBA 06/01/1999 Size: 118 kb
I150-805 - Members' Annual Statement, PBA 1990 s. 27 Effective When Published Size: 210 kb
I300-100 - How to Change Province of Registration Size: ## kb 154 kb
I300-300 - Documents At PCO For Plans in Other Provinces Size: ## kb 120 kb
L200-301 - Schedule 1 Life Income Funds (Old LIFs) Size: 317 kb
L200-412 - 2013 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table Size: ## kb Size: 274 kb
L200-500 - Locked-In Retirement Income Funds (LRIFs) - Regulation 909 Schedule 2 04/15/2005 Size: ## kb Size: 361 kb
M100-400 - Separate Pension Plan for Part-Time Employees-Reasonably Equivalent Pension Benefits and Other Benefits Size:172 kb
M100-700 - No Transfer Rights on Suspension of Plan Membership -PBA, 1987 ss. 64(1) Size: ## kb Size: 144 Kb
R500-100 - Changing Province of Registration Effective When Published Size: 131 kb
R500-350 - Legal Effect Size: ## kb Size: 167 kb
S850-100 - Delegation of the Superintendent’s Authorities - Financial Services Commission of Ontario Act, 1997, ss. 5(3)
S900-505 - Levels of Consent Required Pursuant to Section 10.1 of Regulation 909 Size: ## kb Size: 225
W100-106 - Treatment of Prior Year Credit Balance Size: ## kb Size: 196 kb
W100-108 - Allocation of Assets in a Multi-Jurisdictional Pension Plan Providing Defined Benefits Guaranteed in Whole or in Part by the Pension Benefits Guarantee Fund Size: ## kb Size: 179 kb
W100-110 - Credited Service for Employment Standards Act, 2000 Notice Period Size: ## kb Size: 154 kb
W100-232 - Distribution of Benefits on Partial Wind Up Size: ## kb Size: 208 kb
W100-276 - Natural Termination of a Pension Plan Size: ## kb 240 kb
W100-303 - Guideline for Notice of Full or Partial Wind Up of A Pension Plan Size: ## kb Size: 200 kb
W100-435 - Payment of Immediate Pensions Size: ## kb Size:132 kb
W100-801 - Successor Plan Does Not Preclude Wind Up of Original Plan Size: ## kb Size: 162 kb

References Updated:

A200-200 - Payable from Pension Fund Effective When Published Size: 186 kb
A400-100 - Actuarial Filing for Plan Amendments Size: 206 kb
F800-125 - Contributions In-Kind Not Permitted Size: ## kb Size: 143 kb
M100-100 - Eligibility for Membership in a Pension Plan Size: 272 kb
P200-175 - Assessment For Periods Not Covered by Last Report Size: 134 kb
P510-403 - Process for Reviewing Defined Benefit Pension Plan Applications and Service Targets Size: 59 kb
T500-300 - Fully-insured Money Purchase Group Annuity Size: ## kb Size: 136 kb

Revised Policies:

A100-100 - Pension Fund Administration – Responsibilities of Fund Holders Size: 171 kb
L200-303 - Schedule 1.1 Life Income Funds (New LIFs) Size: 322 kb
ize: 241 kbM100-100 - Eligibility for Membership in a Pension Plan Size: 272 kb
M100-300 - Class of Employees Size: 216 kb
M100-400 - Separate Pension Plan for Part-Time Employees - Reasonably Equivalent Pension Benefits and Other Benefits Size: 139 kb
M100-502 - Mandatory versus Optional Membership in a Pension Plan Size: 164 kb
Size: 171 kbR400-101 - Application for Refund of Contributions to Plan Members or Former Members
T800-403 - Recalculation of Transfer Values Size: 158 kb
W100-460 - Where Employer Sells, Assigns or Disposes the Business or assets for the Business Size: ## kb

Archived Policies:

Size: 176 kbB100-225 - Portability Rights If Vested But Not Locked-In Size: 157 kb
C100-100 - Clarification (formerly Interpretation Bulletin 1), PBA 1990 s. 31-34 03/01/1998
C100-300 - Class and Eligibility, PBA 1987, ss. 32(1), s. 35 Effective When Published Size: 207 kb
C100-650 - Individuals Effective When Published Size: 103 kb
C100-800 - Requirements for Full and Part-Time Employees, PBA 1987 s. 35 Effective When Published
C100-801 - Part-Time Employees and YMPE Test Effective When Published
C100-890 - Seasonal Workers Effective When Published Size: 154 kb
C125-100 - Calculation in a Continuing Plan, O. Reg. 909 ss. 16(1)
L200-100 - General Requirements
L200-302 - Schedule 1.1 Life Income Funds (New LIFs) Size: 330 kb
M100-200 - Deadline for Membership Not Acceptable Effective When Published
M100-500 - Mandatory vs Voluntary, PBA 1987 s. 10, 26 Effective When Published
M100-501 - Mandatory and Voluntary - Changes after Effective Date (Effective When Published)
M100-800 - Students Generally Not Eligible (Effective When Published) Size: 131 kb
R500-150 - Common Problems
R600-600 - Amendment - Registration Not Confirmed
T800-401 - Recalculation of Transfer Values
T900-300 - Responsibilities of Fund Trustee - Transfer of Assets Between Plans

References Updated:

S900-401 - Partial Wind Up - Identification and Administration of Surplus Size: 42 kb
S900-503 - Surplus Distribution - The role of Legal Counsel in Obtaining Written Consent Size: 42 kb
S900-802 - Surplus Attributable to Employer and Employee Contributions on Plan Wind Up Size: 59 kb
S900-876 - Surplus Distribution in Cash in Continuing Plan Size: 41 kb
W100-106 - Treatment of Prior Year Credit Balance Size: 157 kb
W100-110 - Credited Service for Employment Standards Act 2000 Notice Period Size: 132 kb
W100-435 - Payment of Immediate Pensions Size: 129 kb
W100-460 - Where Employer Sells, Assigns or Transfers the Business Size: 131 kb

Revised Policies:

A300-806 - Electronic Communications Between Plan Administrators and Plan Beneficiaries Size: 201 kb
A500-401 - General Information Regarding Annual Information Returns and Pension Assessments Size: 126 kb
A700-151 - Change of Custodian – Filing and Amendment Requirements Size: 48 kb
A700-154 - Types of Asset Transfers Size: 37 kb
B100-101 - Definition of Bridging Benefit Size: 130 kb
B100-126 - Garnishment of Pensions in Pay Size: 131 kb
B100-151 - Payments from a defined contribution/money purchase benefit Size: 128 kb
B100-401 - Union Membership as Condition for Benefit Improvement Size: 163 kb
G100-602 - Benefit Accrual in Defined Benefit and Defined Contribution Plans Size: 138 kb
L100-051 - Shortened Life Expectancy Size: 159 kb
R350-103 - Application for Reimbursement of Employer Overpayment from a Continuing Pension Plan Size: 153 kb
R700-101 - Retirement Dates Size: 48 kb
T800-951 - Commuted Value Transfer Where Plan Underfunded and Member within 10 Years of Normal Retirement Date Size: 39 kb
W100-276 - Natural Termination of a Pension Plan Size: 155 kb
W100-303 - Guideline for Notice of Full or Partial Wind Up of Pension Plan Size: 157 kb
W100-441 - Restrictions on Payments in Deficit Situations Size: 140 kb
W100-801 - Successor Plan Does Not Preclude Wind Up of Original Plan Size: 135 kb

Policies Archived:

A300-805 - Electronic Communications Between Plan Administrators and Plan Beneficiaries Size: 45 kb
A500-400 - General Information Regarding Annual Information Returns and Fees Size: 102 kb
A700-150 - Notification of Change of Carrier (Effective When Published) Size: 30 kb
A700-152 - Types of Asset Transfers (Effective When Published) Size: 31 kb
A700-153 - Asset Transfers Between Insurance Contracts or Policies (Effective When Published) Size: 37 kb
B100-100 - Definition of Bridge Benefit Effective When Published Size: 149 kb
B100-125 - Garnishment of Pensions In Pay, PBA 1990, s. 66, Effective When Published Size: 153 kb
B100-150 - Form of Benefit Payment, Effective When Published Size: 155 kb
B100-400 - Union Membership As Condition For Benefit Improvement, Effective When Published Size: 152 kb
G100-601 - Benefit Accrual in Defined Benefit and Defined Contribution Plans Size: 162 kb
L100-050 - Shortened Life Expectancy Size: 188 kb
P200-200 - Assessment and Member Fees Size: 129 kb
R350-102 - Application for Refund of Employer Overpayment Size: 94 kb
R700-100 - Normal Retirement Date Size: 23 kb
T800-950 - Commuted Value Transfer Where Plan Underfunded Size: 24 kb
W100-275 - Plan with no Members Size: 130 kb
W100-300 - Guideline for Notice of Wind Up of Pension Plan Size: 86 kb
W100-301 - Notice of Proposal for Partial Wind Up Size: 85 kb
W100-302 - Notice and Consent Requirements on Partial Plan Wind Up Size: 203 kb
W100-440 - Restrictions on Payments in Deficit Situations Size: 140 kb
W100-800 - Successor Plan Does Not Preclude Wind Up of Original Plan Size: 128 kb

References Updated:

A200-802 - Costs for Wind Up and Surplus Applications Size: 38 kb
A700-100 - Asset Transfer on Reorganization Size: 23 kb
A700-175 - Interim Transfer of Assets on Purchase and Sale Size: 25 kb
A700-200 - Asset Transfer Resulting from Sale of Business Size: 72 kb
R400-101 - Application for Refund of Contributions to Plan Members or Former Members Size: 146 kb
W100-440 - Restrictions on Payments in Deficit Situations Size: 55 kb

Policies Reinstated:

S850-200 - Filing applications with the Superintendent Size: 73 kb

Revised Policies:

Policies Archived:

A300-300 - Insurance Company Not Administrator for Annuity Contracts Size: 30 kb
F800-110 - Contribution Holidays and Actuarial Reports Size: 33 kb
P300-255 - Tips for Dealing with the PCO Size: 71 kb
P500-002 - Photocopies of Files under Section 30 of the PBA, 1990 Size: 33 kb
W100-231 - Distribution of Benefits on Partial Wind Up - PBA s. 72(1) and 73(2) - Regulation 909 s. 28(2) Size: 50 kb

References Updated:

Revised Policies:

A700-127 - Asset Transfer - Successor Plans Size: 24 kb
P100-202 - Pension Plans are Not Flexible Benefit Plans Size: 35 kb

Policies Archived:

A400-900 - Surplus Withdrawal Amendments Size: 192 kb
P300-350 - No Civil Collection by PCO Size: 24 kb
S850-200 - Filing Applications with the Superintendent of Financial Services Size: 73 kb - reinstated February 2010
S900-250 - Court Applications for Surplus Entitlement in Wound Up Plans Size: 24 kb
S900-550 - Procedures for Applications un ss. 7a(2) of O. Reg. 708/87 (743/91) (Grandfathering Provision) Size: 30 kb
S900-600 - Making Applications Under ss. 7a(2)(c) Size: 39 kb

References Updated:

A350-500 - Purpose Size: 24 kb
A700-150 - Notification of Change of Carrier Size: 30 kb
A700-152 - Types of Asset Transfers Size: 31 kb
A700-153 - Asset Transfers Between Insurance Contracts or Policies Size: 37 kb
B100-225 - Portability Rights if Vested but not Locked In Size: 24 kb
B100-275 - Indexing Size: 25 kb
B100-300 - Value of a Deferred Pension Size: 29 kb
B100-500 - Settlement of Benefits Size: 24 kb
C200-150 - Defined Contribution to Defined Benefit Size: 24 kb
C200-700 - Past Benefits - Member Options Size: 24 kb
E050-050 - For Applications Received After March 26, 1992 Size: 28 kb
F100-300 - Master Trust Arrangements Size: 29 kb
F800-100 - Contribution Holidays for Plan Members; Employee - Contributions, Payroll Deductions Size: 25 kb
F800-300 - Contributory and Non-contributory Pension Plans Size: 24 kb
F800-400 - Employer Contributions Based on RRSP Contributions Size: 25 kb
F800-500 - Failure to Remit Member Contributions Size: 24 kb
F800-975 - No Provision to Amortize Negative Solvency Balance Size: 25 kb
G100-700 - Benefit Accrual - Application to MEPPs Size: 28 kb
G100-701 - Benefit Accrual in a MEPP - Clarification Size: 25 kb
M100-501 - Mandatory and Voluntary - Changes after Effective Date Size: 24 kb
M100-800 - Students Generally Not Eligible Size: 24 kb
M100-901 - Amendment to Terminate Membership not Permitted Size: 24 kb
M100-908 - Termination of Plan Membership Without Termination of Employment Size: 24 kb
P200-125 - Assessment Based on Last Report Size: 25 kb
P200-155 - Determining PBGF Assessment Base Size: 27 kb
R350-500 - Extension of Time under Section 78(4) Size: 24 kb
S900-401 - Partial Wind Up - Identification and Administration of Surplus Size: 42 kb
S900-503 - Surplus Distribution - The Role of Legal Counsel in Obtaining Written Consent Size: 42 kb
S900-505 - Levels of Consent Required Pursuant to Section 10.1 of Regulation 909 Size: 28 kb
T500-500 - Timing of Termination Statement Size: 27 kb
T800-900 - Contractual Provisions for Indexation Size: 25 kb
T800-901 - Subsidized Early Retirement and Bridge Benefits where Eligibility Requirements have been Met and Plan Provides for Transfer Options Size: 27 kb
W100-105 - Conditional Wind Up Application Not Permitted Size: 25 kb

Revised Policies:

A300-502 - Approved Pension Forms Size: 28 kb

Policy Archived:

A400-900 - Surplus Withdrawal Amendments Size: 192 kb - archived July 2009

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